Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim.
Table of Contents
- 1.
Fuel Taxes
- Definitions
- Information Returns
- Registration Requirements
- Gasoline and Aviation Gasoline
- Diesel Fuel and Kerosene
- Diesel-Water Fuel Emulsion
- Kerosene for Use in Aviation
- Surtax on any liquid used in a fractional ownership program aircraft as fuel
- Certificate for Commercial Aviation and Exempt Uses
- Other Fuels (Including Alternative Fuels)
- Compressed Natural Gas (CNG)
- Fuels Used on Inland Waterways
- Alcohol Sold as But Not Used as Fuel
- Cellulosic Biofuel Not Used as Fuel
- Biodiesel Sold as But Not Used as Fuel
- Definitions
- 2.
Fuel Tax Credits and Refunds
- Gasoline and Aviation Gasoline
- Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
- Diesel-Water Fuel Emulsion
- Kerosene for Use in Aviation
- Other Fuels (Including Alternative Fuels)
- Refunds of Second Tax
- Definitions of Nontaxable Uses
- Alcohol Fuel Credit (Cellulosic Biofuel Producer Credit, only)
- Alternative Fuel Credit and Alternative Fuel Mixture Credit (Liquefied Hydrogen Only)
- Filing Claims
- Gasoline and Aviation Gasoline
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